Idaho 1099 Reporting Requirements

Required 1099 Forms

  • 1099-MISC
  • 1099-INT
  • 1099-DIV
  • 1099-R
  • 1099-B

You must file the 1099 forms even if there is no state tax withholding.

Due Dates

Filing TypeDue Date
Electronic FilingFebruary 28

The due date for filing 1099s that contain Idaho withholding is February 28, but the Form 967, Idaho Annual Withholding Report, is due January 31.

If you have 1099s to file, you have two options:

1. File all forms (967, W-2s, and 1099s) by January 31

  • Following this schedule can help you reconcile your withholding since you’ll be working with all your records at once.

2. File your 967 and W-2s by January 31, and file your 1099s by February 28

  • Make sure to include the amount of Idaho withholding from the 1099s along with the withholding from the W-2s in the “Total Idaho Tax Withheld” amount reported on the Form 967.
  • Also, include the number of 1099s with Idaho withholding on the Form 967.

CF/SF Program

The state of Idaho participates in the CF/SF program. The 1099s will automatically be forwarded by the IRS.

Note: If your information returns filed through this program have Idaho withholding, you must complete and file Form 967 with the Idaho State Tax Commission.

Transmittal/Reconciliation Form

The state of Idaho mandates the filing of the Annual Withholding Report Form 967 if your 1099 contains state tax withholding.

Note: Forms 910 and 967 are personalized and aren't available online. Please read the notice.

What is the User Responsible for?

Be sure to file the Annual Withholding Report Form 967 directly with the state.

E-filing & Paper Filing

The state of Idaho accepts both e-filing and paper filing.

State Filing Agency

The 1099s do include Idaho withholding:
The 1099s don’t include Idaho withholding:

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